INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Schedule of Components of Pretax Loss from Operations

The components of the pretax loss from operations for the years ended December 31 are as follows (in thousands):

	2024		2023
U.S. domestic	$	(44,208)	$	(54,784)
Foreign	(5,903)		(5,984)
Net loss before income taxes	$	(50,111)	$	(60,768)

Schedule of Components of (Provision) Benefit for Income Taxes

The components of the (provision) benefit for income taxes for the years ended December 31 are presented in the following table:

	2024		2023
Current:
Federal	$	—	$	—
State	(68)		(54)
Foreign	134		(796)
Total (provision) benefit	66		(850)
Deferred:
Federal	—		—
State	—		—
Foreign	—		—
Total deferred provision	—		—
Total (provision) benefit	$	66	$	(850)

Schedule of Deferred Income Tax Components

Significant components of the Company’s net deferred income taxes as of December 31 are as follows (in thousands):

	2024		2023
Deferred tax assets:
Net operating loss carryforward	$	110,235	$	102,687
General business credit	19,497		18,466
Stock options	7,336		8,246
Intangible assets, definite-lived	5,843		6,775
Section 174 research and development	10,233		9,097
Inventory	935		1,943
Operating lease liability	770		379
Property and equipment	320		224
Finance lease liability	100		—
Other	516		608
Total deferred tax assets	155,785		148,425
Valuation allowance	(150,283)		(140,104)
Deferred tax assets	$	5,502	$	8,321
Deferred tax liabilities:
Debt amortization	$	(4,781)	$	(7,785)
Right-of-use asset	(721)		(416)
Finance lease liability	$	—	$	(120)
Total deferred tax liabilities	$	(5,502)	$	(8,321)
Net deferred taxes	$	—	$	—

Schedule of Effective Tax Rate

The difference between the U.S. federal statutory income tax rate and the Company’s effective tax rate for years ended December 31 is as follows:

	2024		2023
U.S. federal statutory income tax rate	(21.00)	%	(21.00)	%
State taxes, net of federal tax benefit	(3.15)	%	(2.06)	%
Permanent and other differences	1.17	%	2.91	%
Debt restructuring	1.43	%	3.48	%
Change in tax rates	0.06	%	(0.36)	%
Return to provision adjustments	0.22	%	1.50	%
Tax rate differential	(0.92)	%	(0.65)	%
Unrecognized tax benefits	0.89	%	(0.17)	%
Nondeductible equity and other compensation	3.15	%	7.75	%
Credit for increased research activities	(2.94)	%	(2.75)	%
Change in valuation allowance	21.57	%	12.75	%
	(0.13)	%	1.40	%

Schedule of Unrecognized Tax Benefits Roll Forward

The Company's uncertain tax positions at December 31 are as follows (in thousands):

	2024		2023
Balance at beginning of year	$	8,844	$	13,596
Increases for prior positions	—		409
Decreases for prior positions	—		(5,859)
Increases for current year positions	535		698
Decreases due to settlements	(246)		—
Other increases	—		—
Balance at end of year	$	9,133	$	8,844